Special audit u/s 142(2A) - CIT has applied his mind and the ...

CIT's Appointment of Special Auditor u/s 142(2A) Upheld; Judicial Review Confirms Due Diligence and Authority.

January 17, 2020

Case Laws Income Tax HC

Special audit u/s 142(2A) - CIT has applied his mind and the anomalies and discrepancies that have been pointed out in the impugned order, to our mind are sufficient to meet the test of judicial review while questioning the subjective satisfaction for appointment of special auditor - the action of CIT cannot be held as mala fide or is an outcome of failure to pay the advance tax to the lacking of respondents’ authority.

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Special audit u/s 142(2A) - CIT has applied his mind and the ...

CIT's Appointment of Special Auditor u/s 142(2A) Upheld; Judicial Review Confirms Due Diligence and Authority.

January 17, 2020

Case Laws Income Tax HC

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